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2018 (8) TMI 1736 - HC - GSTTransitional credit - grievance of the petitioner is that even though they are entitled to claim transitional credit as per Section 140 of the CGST Act 2017 r/w Section 140 of the TNGST Act 2017 such input tax credit fails to appear in the electronic credit despite the fact that the petitioner duly complied with the requirements for transition of credit on input tax. Held that - It is not in dispute that a circular has already been issued on 03.04.2018 by the Central Board of Indirect Taxes by setting up a Grievance Redressal Mechanism to address certain grievance of the Assesses which contemplates the appointment of a Nodal Officer to address the problem faced by the tax payers in the GST portal during the transitional period - it is for the petitioner/Assessee to submit their application ventilating their grievance in accordance with the said circular before the concerned Nodal Officer - petition disposed off.
Issues:
Claim for transitional credit under GST regime. Analysis: The petitioner sought a mandamus directing the respondents to allow them to avail the credit of approximately Rs. 36 lakh, which was the amount of Cenvat Credit carried forward in the return before the implementation of the Goods and Service Tax Act, 2017, as credit on input tax under the new tax regime. The petitioner contended that despite complying with the requirements for transition of credit on input tax, the unutilized amount failed to appear in the electronic credit. They had filled a declaration electronically in Form GST TRAN-I on 05.09.2017 and informed the respondents via email that the due credit had not been forwarded to the GST regime. The main grievance was that the transitional credit entitled to them as per the CGST Act, 2017 and TNGST Act, 2017 was not reflected in the electronic credit. The Court noted that a circular had been issued by the Central Board of Indirect Taxes on 03.04.2018, establishing a Grievance Redressal Mechanism to address taxpayer grievances during the transitional period to GST. The mechanism included the appointment of a Nodal Officer to handle taxpayer issues on the GST portal. The Court directed the petitioner to submit their application following the circular to the respective Assessing Officer/Jurisdictional Officer/GST Officer within two weeks. Upon receipt, the Officer was instructed to forward the application to the Nodal Officer within one week. The Nodal Officer, in consultation with the GSTN, would review the grievances and forward them to the Grievance Committee for a decision within six weeks. The Court disposed of the writ petition without expressing any view on the merits of the matter. The judgment provided specific directions for the petitioner to follow the Grievance Redressal Mechanism established by the circular dated 03.04.2018 to address their transitional credit issue. The Court emphasized the importance of the petitioner submitting their application within the stipulated timeline for further processing and resolution of the matter through the designated grievance redressal channels.
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